25758: Ruling on taxes that are paid on goods

What is the ruling on customs tax paid on imported goods?
Is it permissible to pay a sum of money to any of the customs officers in order to reduce the customs payment? For example – paying a sum of money to the officer who evaluates the customs so that he will charge less for customs or submit a report that does not tell the truth?

Praise be to Allaah.

With regard to the maks (duty, tax) that is taken from the
Muslims, this is haraam, because Allaah says (interpretation of the
meaning):

“O you who believe! Eat not up your property among
yourselves unjustly” [al-Nisa’ 4:29]

And the Prophet
(peace and blessings of Allaah be upon him) said: “It is not permissible to
take the wealth of a Muslim except with his consent.” (Narrated by Ahmad and
classed as saheeh by al-Albaani in al-Irwa’, 1459). Siddeeq Hasan
al-Bukhaari said in al-Rawdah al-Nadiyyah, 2/215, concerning customs
duty that is levied on the Muslims: “ If we think about it, this is
undoubtedly nothing more than the maks.” Maks is a kind of tax and refers to
money that was taken from vendors in the market-places during the
Jaahiliyyah, or taken from merchants when they passed through. (See ‘Awn
al-Ma’bood, hadeeth no. 2548). This tax is one of the major sins,
because the Prophet (peace and blessings of Allaah be upon him) said,
concerning the woman who had committed zina (adultery), then came to the
Prophet (peace and blessings of Allaah be upon him) so that the hadd
punishment might be carried out on her, “By the one in Whose hand is my
soul, she has repented in such a way that if the one who wrongfully takes
the maks from people had repented like this, he would have been forgiven.”
(Narrated by Muslim, 3208). Al-Nawawi (may Allaah have mercy on him) said in
Sharh Saheeh Muslim (11/203): “This shows that the maks is one of the
most evil of sins and actions that condemn a man to Hell.”

If a Muslim cannot find
any means of warding off this evil from himself other than paying a sum of
money to the customs official, then it is permissible for the one who is
paying to do that, but for the official who takes this money, it is haraam
for him. See Majmoo’ al-Fataawa by Shaykh al-Islam Ibn Taymiyah
(30/359, 358). This is so long as no greater evil will result from that
unavoidable bribe. But if a greater evil will result from that, then it is
not permissible to pay it in that case. Also, we must point out the
importance of not telling lies. If a person is forced to pay then he should
pay and seek the reward for his being wronged with Allaah. And Allaah knows
best.